Argentina Approved the Treaty for Mutual Judicial Assistance in Criminal Matters with Switzerland

On November 16, 2012, by means of Law No. 26,781 Argentina approved the Treaty for Mutual Judicial Assistance in Criminal Matters with Switzerland, which was executed on November 10, 2009 (the “Treaty”). The Treaty will enter into force 60 days after the date in which Argentina and Switzerland reciprocally notify compliance with internal constitutional procedures. Pursuant to the information of the Ministry of Foreign Affairs, Switzerland has notified Argentina about the compliance of the requisites and Argentina has not made any notification on such respect. The Treaty is not yet in force.

The Treaty provides that the contracting States shall provide mutual assistance in investigations or procedures related to crimes, and this prosecution corresponds to the competent authorities of the Requiring State. This mutual assistance includes: a) taking evidence or statements from persons, b) the delivery of documents, judicial procedures or evidence; c) examining objects and sites and executing searches and seizures; d) the exchange of information; e) and the transfer of individuals to be interrogated, among others. The Requested State cannot rely on bank secrecy to deny judicial assistance.

In tax matters, in accordance with Section 3.1.c) of the Treaty, mutual judicial assistance may be denied if the request refers to tax offence; however, the Requested State may accept the request if the investigation or procedure is referred to a tax fraud. If the request is exclusively referred to tax offences, the Requested State may limit, for such part, the use of information and means of proof to be granted.

The information, documentation or objects which are obtained by virtue of the mutual judicial assistance cannot be used by the Requiring State for the purposes of investigations or to be granted as evidence in any criminal procedure related to a crime where mutual judicial assistance is not included.

The Treaty provides the contents of the request, which shall include the purpose of the request and a brief description of the assistance sought; the reasons for and details of any procedure or requirement that the Requesting State wishes to be followed; and a description of the facts alleged to constitute the offence, among others.

In Argentina, the competent authority is the Ministry of Foreign Affairs and in Switzerland it is the Federal Judicial Office of the Federal Department of Justice and Police.